Title variants
Languages of publication
Abstracts
Cost is an inseparable element of every kind of economic activity, so rational cost management might be a universal strategy in the creation of financial results.Cost control is a basis for proper managing of cost and, therefore, it is necessary to carry out relevant analyses, including direct labor cost analysis.The aim of this paper is to present new methodological approaches to cost anal-ysis. The paper has a theoretical character, and some of its theses could provide topics for discussion.It should be added that the author proposes a new analytical approach – so-called vertical and horizontal variance analysis of direct cost.
Year
Volume
Pages
167-196
Physical description
Contributors
author
References
Document Type
Publication order reference
Identifiers
YADDA identifier
bwmeta1.element.ceon.element-33e89b9d-7171-3b9c-85c5-43fdb37ae804
JavaScript is turned off in your web browser. Turn it on to take full advantage of this site, then refresh the page.